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Modern Candle Works Vs. Commissioner of Taxes and ors.

Court : Guwahati

Subject : Sales Tax

K.N. Saikia, C.J. 1. The question to be decided in this petition is whether wax candles are goods distinct and different from wax for the purpose of the Assam Sales Tax Act, 1947. If wax candles...

Mahabir Prasad Kishanlal and Co. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1922 - Sections 26A; Income Tax Rules, 1922 - Rule 6B; Income Tax Act, 1961 - Sections 186(1); Indian Partnership Act, 1932

Pathak, C.J. 1. This is a reference under Section 256(1) of the Income-tax Act, 1961. The following question of law as arising out of the Income-tax Appellate Tribunal's order has been referred : 'Whether, on the...

Bhauram Jodhraj Properties (P.) Ltd. Vs. Commissioner of Income-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 140A and 140A(3)

Pathak, C.J.1. This is a reference under Section 256(1) of the Income-tax Act, 1961.2. The following question of law has been referred by the Income-tax Appellate Tribunal: 'Whether, on the facts and in the circumstances of...

Rameswar Goenka Vs. Income-tax Officer and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139, 139(1) and 139(4)

K.N. Saikta, J. 1. The petitioner, a resident of Police Bazar, Shillong, impugns the notice demanding interest of Rs. 3,972 levied under Section 139 of the Income-tax Act, 1961, shortly 'the Act', for delayed filing of...

Commissioner of Income-tax, Etc. Vs. Maskara Tea Estate

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 139(2), 271(1) and 271(2)

Lahiri, J. 1. The assessee had applied for registration. At long last the matter came up before the Income-tax Appellate Tribunal which by its order dated July 1, 1972, allowed registration to the assessee-firm for the...

The Assistant Commissioner of Taxes and anr. Vs. Ranglal Rameswar Sara ...

Court : Guwahati

Subject : Sales Tax

M.C. Pathak, C.J.1. These two petitions under Article 226/227 of the Constitution of India are directed against the judgment and order dated 4th May, 1972, passed by the Assam Board of Revenue in Case No. 50...

Commissioner of Income-tax Vs. Gangadhar Sikaria Family Trust and Kama ...

Court : Guwahati

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 161 and 164; Indian Trusts Act, 1882 - Sections 3 and 7

Pathak, Actg. C.J. 1. This batch of four cases are referred for the opinion of this court under Section 256(1) of the I.T. Act, 1961 (hereinafter referred to as 'the Act'), at the instance of the...

Shri Altafur Rahman Vs. Union of India (Uoi) and ors.

Court : Guwahati

Subject : Direct Taxation

Acts : Estate Duty Act, 1953 - Sections 60, 62, 62(1), 70, 70(2), 72, 73(4), 73(5) and 84; Constitution of India - Article 226

K. Lahiri, J. 1. By this application under Article 226 of the Constitution of India, the petitioner questions the jurisdiction of the Controller to impose penalty under Section 73(5) of the Estate Duty Act, for short,...

A. Gupta Trust Estate Vs. Commissioner of Wealth-tax

Court : Guwahati

Subject : Direct Taxation

Acts : Wealth Tax Act, 1957 - Sections 27, 27(1), 27(2), 27(3), 27(3A), 27(4), 27(5), 27(6), 27(7) and 27(9); Limitation Act, 1963 - Sections 3 to 24 and 29(2); Indian Limitation Act, 1908 - Sections 29(2)

Lahiri, J.1. Whether the provisions of Section 5 of the Limitation Act, 1963, are applicable in proceedings under Section 27(3) of the W.T. Act, 1957 This absorbing and intriguing question has come up for our consideration...

Commissioner of Income Tax Vs. Shri Arvind H. Dalal

Court : Mumbai

Subject : Direct Taxation

Reported in : (1999)154CTR(Bom)520

Dr. B. P. Saraf, JAt the instance of the department, the Income Tax Appellate Tribunal (hereinafter referred to as the 'Tribunal') has referred the following question of law for opinion of this court in respect of...